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Data Provider: Welsh Government Residential Land Transaction Tax statistics by Westminster Parliamentary Constituency and transaction type
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Measure[Filtered]
PeriodData are shown by the rolling 4 quarter period in which the transaction was effective.[Filtered]
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Transaction type[Filter]
Code[Filtered]
[Collapse]Westminster Parliamentary Constituency areaThese are the 2024 Westminster constituency areas in Wales (32).  They are the areas represented by the 32 Westminster members and differed from the Senedd equivalents at the time of creation.[Filter]
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Westminster Parliamentary Constituency area 1
Click here to sortResidentialClick here to sortMain rate residentialClick here to sortHigher rates residentialClick here to sortRevenue from main rateClick here to sortRevenue from higher rate
[Collapse]WCAKnown[Expand]Total of 2024 Westminster constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.228.9121.9107.031.176.0
[Collapse]W07000081[Collapse]Total of 2024 Westminster constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Aberafan Maesteg2.00.71.30.11.2
[Collapse]W07000082[Collapse]Total of 2024 Westminster constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Alyn and Deeside4.82.82.10.51.6
[Collapse]W07000083[Collapse]Total of 2024 Westminster constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Bangor Aberconwy7.93.94.01.03.0
[Collapse]W07000084[Collapse]Total of 2024 Westminster constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Blaenau Gwent and Rhymney1.70.51.20.11.2
[Collapse]W07000085[Collapse]Total of 2024 Westminster constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Brecon, Radnor and Cwm Tawe8.14.43.71.22.5
[Collapse]W07000086[Collapse]Total of 2024 Westminster constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Bridgend7.44.72.60.71.9
[Collapse]W07000087[Collapse]Total of 2024 Westminster constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Caerfyrddin6.23.32.90.82.1
[Collapse]W07000088[Collapse]Total of 2024 Westminster constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Caerphilly4.32.51.70.31.4
[Collapse]W07000089[Collapse]Total of 2024 Westminster constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Cardiff East9.34.94.41.03.4
[Collapse]W07000090[Collapse]Total of 2024 Westminster constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Cardiff North14.810.24.61.82.8
[Collapse]W07000091[Collapse]Total of 2024 Westminster constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Cardiff South and Penarth12.56.46.11.94.2
[Collapse]W07000092[Collapse]Total of 2024 Westminster constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Cardiff West15.19.35.92.23.7
[Collapse]W07000093[Collapse]Total of 2024 Westminster constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Ceredigion Preseli9.24.84.41.62.8
[Collapse]W07000094[Collapse]Total of 2024 Westminster constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Clwyd East6.02.93.10.92.2
[Collapse]W07000095[Collapse]Total of 2024 Westminster constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Clwyd North5.72.63.10.62.4
[Collapse]W07000096[Collapse]Total of 2024 Westminster constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Dwyfor Meirionnydd10.53.37.12.74.4
[Collapse]W07000097[Collapse]Total of 2024 Westminster constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Gower10.86.74.11.42.7
[Collapse]W07000098[Collapse]Total of 2024 Westminster constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Llanelli4.32.12.20.41.8
[Collapse]W07000099[Collapse]Total of 2024 Westminster constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Merthyr Tydfil and Aberdare3.21.31.80.21.6
[Collapse]W07000100[Collapse]Total of 2024 Westminster constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Mid and South Pembrokeshire10.04.15.92.13.9
[Collapse]W07000101[Collapse]Total of 2024 Westminster constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Monmouthshire15.010.54.51.92.6
[Collapse]W07000102[Collapse]Total of 2024 Westminster constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Montgomeryshire and Glyndwr6.03.42.70.81.9
[Collapse]W07000103[Collapse]Total of 2024 Westminster constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Neath and Swansea East2.91.11.80.21.6
[Collapse]W07000104[Collapse]Total of 2024 Westminster constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Newport East6.33.72.70.52.2
[Collapse]W07000105[Collapse]Total of 2024 Westminster constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Newport West and Islwyn5.63.22.40.61.8
[Collapse]W07000106[Collapse]Total of 2024 Westminster constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Pontypridd4.42.42.00.21.8
[Collapse]W07000107[Collapse]Total of 2024 Westminster constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Rhondda and Ogmore2.30.51.90.11.8
[Collapse]W07000108[Collapse]Total of 2024 Westminster constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Swansea West5.01.63.30.52.9
[Collapse]W07000109[Collapse]Total of 2024 Westminster constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Torfaen3.52.21.30.31.0
[Collapse]W07000110[Collapse]Total of 2024 Westminster constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Vale of Glamorgan10.36.53.71.42.3
[Collapse]W07000111[Collapse]Total of 2024 Westminster constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Wrexham5.53.02.50.61.9
[Collapse]W07000112[Collapse]Total of 2024 Westminster constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Ynys Môn8.32.55.82.53.3
[Collapse]WCA-1[Expand]Unknown 2024 Westminster constituency areaThese are cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.2.81.11.70.61.1

Metadata

Title

Residential Land Transaction Tax statistics, by 2024 Westminster consituency, transaction type, measure and effective 4-quarter rolling period

Last update

31 October 2024 31 October 2024

Next update

30 January 2025

Publishing organisation

Welsh Revenue Authority

Source 1

Land Transaction Tax returns, Welsh Revenue Authority

Contact email

data@wra.gov.wales

Designation

None

Lowest level of geographical disaggregation

2024 Westminster parliamentary constituency areas

Geographical coverage

Wales

Languages covered

English and Welsh

Data licensing

You may use and re-use this data free of charge in any format or medium, under the terms of the Open Government License - see http://www.nationalarchives.gov.uk/doc/open-government-licence

General description

From 1 April 2018, LTT replaced Stamp Duty Land Tax (SDLT) on residential and non-residential property and land interests purchased in Wales. The tax rates and tax bands for LTT vary depending on the type of transaction.

Taxpayers must notify the WRA of all land transactions with a value above £40,000. There are also circumstances where certain lease transactions are not notifiable if they are less than 7 years in duration. When filing an LTT return, the organisation paying the return has 30 days after the effective date to submit and pay the return.

This dataset includes estimates of LTT notifiable residential transactions received by the WRA by the close of 21 October 2024.

Non-residential statistics cannot be reliably produced as identification of the correct constituency area relies on the postcode to be provided for the property and land items as part of each transaction. As there is an inherent bias in the cases where missing or invalid postcodes are provided towards larger non-residential transactions, their results are not sufficiently complete or meaningful to be published.

The dataset includes a breakdown by:
- transaction type: residential only but (including sub-categories for main rate and higher rate transactions)
- 2024 Westminster Constituency area: each of the 32 Westminster Constituencies in Wales
- measure: number of transactions, tax due, value of property taxed, average tax due per transaction and average value of property taxed
- effective year (financial)

There is a relatively small proportion of residential transactions where the postcode provided for the property and land items is missing or invalid. This means that the constituency cannot be allocated. For comparability, the constituency totals shown in this dataset therefore relate only to those transactions where the constituency is known, and for that reason will not match the Wales total shown in other datasets.

A full explanation of how this dataset should be interpreted, especially in the context of higher rates transactions, can be found here: https://gov.wales/welsh-revenue-authority-local-area-statistics-2022-2023-explained-html


Data collection and calculation

See weblinks

Frequency of publication

Quarterly

Data reference periods

Data are shown by the year ending June, September, December and March in which the transaction was effective.

Users, uses and context

These statistics have been established to meet the immediate user requirement for data on the implementation of LTT, following the establishment of the WRA. Our key users are colleagues from the Welsh Treasury within the Welsh Government, the Office of Budget Responsibility, and other tax authorities in the UK.

Rounding applied

Values in this dataset are rounded to the nearest 10 transactions, nearest £0.1 million tax due, and nearest £1 million for the value of property taxed. Average tax due per transaction is shown to the nearest £10, whilst average value per transaction is shown to the nearest £1000.

Revisions information

Land Transaction Tax statistics are subject to revision. When filing an LTT return, the organisation paying the return has 30 days after the ‘effective date’ to submit and pay the return. The effective date is when the tax becomes liable to be paid, usually when a transaction is completed on a property.
This dataset (being annual figures) is unlikely to be affected by further transactions not submitted by June of the following year. However, values for existing transactions are subject to revisions for several years and may lead to some revisions when these data are next updated. In particular, this will be due to higher rate refunds. When a refund for higher rates residential LTT is claimed, the original transaction is amended to a main rate residential LTT transaction. The taxpayer has up to three years to sell their previous main residence and claim a refund.

Statistical quality

See weblinks

Keywords

Land Transaction Tax; LTT; Tax